New rules for the Voluntary Continuation in the Mandatory Social Security Regime

Agreement published in the Official Gazette (DOF) · October 21, 2026

On October 21, 2026, the Mexican Official Gazette (DOF) published Agreement ACDO.AS2.HCT.101026/302.P.DG, approved by the IMSS Technical Council, establishing temporary restrictions on “Modalidad 40” —the Voluntary Continuation in the Mandatory Regime— effective as of October 22, 2026. The agreement does not eliminate Modalidad 40, but it significantly limits its use for new enrollments.

What is Modalidad 40?

Modalidad 40, formally the “Voluntary Continuation in the Mandatory Regime” (Articles 218 to 221 of the Social Security Law), allows a person who stopped contributing to the IMSS to keep making voluntary contributions in order to preserve and improve their pension under the 1973 Law. Through it, the insured could continue adding contribution weeks and raise the average salary used as the basis to calculate the pension.

The main changes

1. Salary cap for new enrollments — new enrollments may only contribute based on the last contribution base salary (SBC) registered in the mandatory regime, or up to that same amount plus one UMA. In no case may the salary be below the general minimum wage. Previously a much higher salary could be chosen (up to the 25-UMA cap), which allowed people to “inflate” the pension base.

2. No more retroactive enrollments — the option to enroll “backwards” and pay for already-elapsed periods is removed. Coverage begins exclusively from the date the application is filed.

3. Incompatibility with the voluntary enrollment of independent workers — a person voluntarily enrolled as an independent worker (Article 13, section I of the Social Security Law) may not simultaneously contract the Voluntary Continuation.

4. Digital-only procedure — new enrollments must be carried out through digital channels, with mechanisms ensuring the traceability and consistency of enrollment records.

Who is affected and who is not?

•  Already enrolled: keep the conditions and cost of their contracted period until it ends.

•  Finish and re-enroll: become subject to the new rules (last contribution salary plus, where applicable, one UMA).

•  New applicants: the salary cap applies and coverage takes effect from the filing date.

•  Rights already earned: contribution weeks and salaries actually paid are recognized; their value for the pension is preserved.

Why the change and what comes next?

The agreement itself instructs the IMSS to assess the financial impact of Modalidad 40 within up to six months and, based on that analysis, to propose the corresponding regulatory adjustments. It is therefore a temporary measure whose continuity will be decided by the Technical Council. Modalidad 40 does not disappear.

What should you do?

•  If you are already enrolled: you are not affected during your contracted period; review your coverage dates.

•  If you were considering it: run the numbers as soon as possible: since retroactive payments are no longer allowed, every month without enrolling is a week that cannot be recovered.

•  Beware of “labor simulation”: avoid schemes that artificially inflate the salary; the IMSS can investigate and cancel pensions when the employment is not real.

LR GARCÍA ACCOUNTANTS, S.C.

Zapopan, Jalisco · October 2026

This bulletin is for informational purposes only and does not constitute tax, legal or social-security advice for a specific case. Its application depends on the particular facts and circumstances of each person, as well as on the current text of the Agreement published in the DOF and of the Social Security Law; we therefore recommend consulting us before making any decision.